Legal Resources - Tax Rules

Tax Rules: Final: 5703-9

5703-9-38 Photostats and blue prints

A person engaged in producing by photostating, blueprinting, Ozaliding, and other similar processes, copies of documents, drawings, photographs, prints, and like items, and transferring the copies so produced for a price charged to customers, is a vendor. Such transfers meet the statutory definition of "sale" and constitute "selling". Hence, a person engaged in the business of making such sales at retail must procure a vendor's license and collect the proper amount of tax with respect to each transaction or obtain from the consumer a properly executed certificate of exemption in the event the tax does not apply.

Effective: 3-16-55 as TX-15-26

Promulgated under: 5703.14